某企业取得的下列各项收入中，不属于让渡资产使用权所取得收入的是（）。
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1 .A company manufactures and sells two products (X and Y) which have contributions per unitof $8 and $20 respectively. The company aims to maximise profit. Two materials (G and H)are used in the manufacture of each product. Both materials are in short supply; only 1,000kg of G and 1,800 kg of H are available next period. The company holds no inventory and itcan sell all the units produced.The management accountant has drawn the following graph accurately showing theconstraints for materials G and H:What is the optimal mix of production (in units) for the next period? A 0 90B 50 60C 60 50D 125 0
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2 .
A Material is a limiting factor but labour is not a limiting factor B Material is not a limiting factor but labour is a limiting factor C Neither material nor labour is a limiting factor D Both material and labour are limiting factors
3 .A company which manufactures and sells two products (X and Y) aims to maximise itsprofits. It holds no inventory. Product X makes a contribution per unit of $4 and product Ymakes a contribution per unit of $1.Next period the company faces three “less than” production constraints and these are shownas the lines labelled (1), (2) and (3) on the following graph:Which point represents the optimal solution for the next period?
A Point H B Point J C Point K D Point L
4 .A manufacturing company prices its product to give a mark-up of 100% on variable cost. Ifthe selling price is increased by 50%, quantity sold is expected to be reduced by 40% but thevariable cost per unit is expected to remain unchanged.What will be the effect on revenue and total contribution of the change in pricingpolicy?
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5 .2013年9月1日，Z公司与客户签订一项安装劳务合同，预计2014年12月31日完工；合同总金额为800万元，预计总成本为500万元。截止2013年12月31日，该公司实际发生成本150万元，预计还将发生成本350万元。假定该合同的结果能够可靠地估计，按已经发生的成本占估计总成本的比例确认完工进度。2013年度对该项合同确认的收入为（）万元。
A 150 B 240 C 350 D 500
7 .下列各项不采用完工百分比法确认收入的有（）。
A 分期收款销售商品 B 委托代销商品 C 在同一会计期间开始并完工的劳务 D 跨会计期间才能完成且在资产负债表日交易结果能够可靠估计的劳务
8 .下列各项中，属于让渡资产使用权收入的是（）。
A 出租包装物收取的租金 B 出售原材料取得的收入 C 转让无形资产使用权的收入 D 以经营方式出租固定资产取得的租金收入
9 .如果合同或协议规定一次性收取使用费，且提供后续服务的，应在合同或协议规定的有效期内分期确认收入。（）
Y 对 N 错
10 .下列各项，可通过“其他业务成本”科目核算的业务是（）。
A 对以经营租赁方式出租的固定资产计提的折旧 B 企业购买商品支付的增值税 C 销售商品时产生的消费税 D 转让无形资产所有权交纳的营业税
